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All Journal Review: Journal of Multidisciplinary in Social Sciences
Mokodongan, Savira Ramadhani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Exploring the Role of Accounting Information Systems in Improving Operational Efficiency and Financial Reporting Accuracy: A Qualitative Study of Beauty MSMEs in Gorontalo Ibrahim, Zumran; Mokodongan, Savira Ramadhani; Wantah, Natalia Isabel; Botutihe, Frety Arta Melia; Helingo, Inayah; Hippy, Mega Nurannisa
Review: Journal of Multidisciplinary in Social Sciences Vol. 3 No. 01 (2026): January 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v3i01.1132

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in two MSMEs, namely Ggehijaband SASHOP, and evaluate their impact on operational efficiency and financial statement accuracy. Both SMEs have transitioned from manual recording to using AIS applications, such as Qasir, which helps improve transaction processes and inventory management. The results show that AIS can reduce service time from an estimated 10-20 minutes to 2-5 minutes, decrease the workload of cashiers, and improve inventory management consistency. Additionally, SIA has been proven to improve the accuracy of financial reports by reducing pricing errors, COGS calculation errors, and errors in manual transaction recapitulation. Overall, the implementation of AIS has made a positive contribution to business sustainability by improving the effectiveness of internal controls and the quality of information used in decision-making and contributes academically by providing empirical evidence on AIS adoption in MSMEs within a developing economy context.
Co-Authors Botutihe, Frety Arta Melia Helingo, Inayah Hippy, Mega Nurannisa Ibrahim, Zumran Wantah, Natalia Isabel